(A) A regulatory license fee is imposed on the gross receipts of the sale of alcoholic beverages, including distilled spirits, wine, and malt beverages, of each license issued under this chapter. The license fee for the effective date July 1, 2007, shall be 2%. Thereafter, the City Council shall annually adopt at the budget adoption of each fiscal year such percentage rates as shall be reasonably estimated to ensure full reimbursement to the city for the cost of any additional policing, regulatory, or administrative expenses, relating to the sale of alcoholic beverages. Such fees shall be an addition to any other tax, fee, or license permitted by law, but a credit against such fee shall be allowed in an amount equal to the license or fee imposed by this subchapter, and such regulatory fee shall be applied annually.
(B) Payment of such fees shall accompany the tax returns approved for such use by the city, and shall be submitted to the City ABC Administrator by the 20th day of each month for the preceding month's sales, one-twelfth of the annual license fee required under this subchapter shall be deducted each month as a credit.
(C) Failure to pay such monthly remittance within ten days of the due date constitutes a violation and subjects city licensee to suspension or revocation of the city license by the City ABC Administrator.
(D) Penalty for failure to submit a tax return to the ABC Administrator by the due date is $10 for each late return.
(E) Penalty for failure pay the monthly remittance by the due date is 20% of the amount owed.
(F) Interest on unpaid remittance, including the penalty for failing to file the tax return, if applicable, shall be calculated at the rate of one-half of 1% each month or fraction thereof.
(Ord. 2013-110.15A, passed 12-10-13)